新税收政策对跨境电商的影响

发布时间：2018-01-06 16:10

本文关键词：新税收政策对跨境电商的影响　出处：《商》2016年35期 　论文类型：期刊论文

【摘要】：中国电子商务研究中心的数据显示,跨境电商交易额从2008年的8000亿元增加到2015年的5.2万亿元,到2016年的上半年,跨境电商的交易额增长42.8%,达到2万亿元。高速增长的跨境电商规模也带来了许许多多的问题,例如:税收征收和出口退税问题,跨境电商保税区模式下的税收问题等。财政部、海关总署、国家税务总局于4月8日联合发布了《关于跨境电子商务零售进口税收政策的通知》,并正式执行,标志着过去三年来跨境电商试点工作的结束,跨境电商企业与零售企业的竞争更为公平。新税制涉及民众的切身利益权,增加税收成本,对跨境电商平台造成很深的影响,也影响了实际的消费者。
[Abstract]:The volume of cross-border e-commerce transactions rose from 800 billion yuan in 2008 to 5.2 tillion yuan in 2015, according to the China Center for Electronic Commerce Research, and by the first half of 2016. The volume of cross-border e-commerce transactions increased by 42.8 percent to 2 tillion yuan. The rapid growth of cross-border e-commerce businesses has also brought many problems, such as tax collection and export tax rebates. In April 8th, the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation jointly issued the Circular on the Import tax Policy of Cross-Border Electronic Commerce Retail, which was formally implemented by the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation. This marks the end of the pilot work on cross-border e-commerce over the past three years, with cross-border e-commerce companies competing more equitably with retail businesses. The new tax system involves the vital interests of the public and increases the cost of taxation. A deep impact on cross-border e-commerce platforms, but also affected the actual consumer.
【作者单位】：天津财经大学;
【分类号】：F724.6;F812.42
【正文快照】： 一、新政策的变化跨境电商零售进口商品在新政实施之前,收的是行邮税,这种税是按照邮递物品征收的,且单次消费1000元的限值,且分成四档征税,其中多数商品完税税率为10%,另外还有50元起征的免税政策。提出的新政策,跨境电商零售进口商品将不征收征收行邮税,而是征收货物的

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